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Hotel Coral Heights vs. The State Tax Officer

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WP(C)/20079/2019HC KeralaGSTCNR KLHC01051391201923 July 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUE AY, THE 23RD DAY OF JULY 2019 / 1ST SRAVANA, 1941 WP(C).No.20079 of 2019 PETITIONER: HOTEL CORAL HEIGHTS SREEKRISHNASWAMY TEMPLE ROAD,AMBALAPPUZHA (A UNIT OF VELLIARA TOURIST COMPLEX(P)LTD)REPRESENTED BY ITS DIRECTOR.PERMKUMAR.S,AGED 53 YEARS,S/O.SADASIVA PANICKER AT ERA 92 D, THOTTAM,MANACAUD.P.O,THIRUVANANTHAPURAM, PIN-6595009. BY ADV. SMT.MARY BENJEMIN RESPONDENTS: 1 THE STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER(LT), ALAPUZHA-688001. 2 THE DEPUTY COMMISSIONER(APPEALS)STATE TAX DEPARTMENT, KOLLAM-691001. 3 ASSISTANT COMMISSIONER, AUTHORIZED OFFICER FOR RR,REVENUE RECOVERY,STATE GST DEPARTMENT, OFFICE OF THE STAT GST OFFICE,ALAPPUZHA-688001. OTHER PRESENT: GP. DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.20079 of 2019 -2- JUDGMENT The petitioner,as against order issued by the first respondent, filed Ext.P6 appeal before the second respondent. The petitioner also filed Ext.P7 delay condonation and Ext.P9 stay application.

2.

In view of the above, there shall be a direction to the second respondent to take a decision on Ext.P7 delay condonation and Ext.P9 stay application within a period of two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be deferred. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE SJ

WP(C).No.20079 of 2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 19.03.2019 SENT TO THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT P2OF THE REPLY DATED 28.03.2019 SENT BY THE PETITIONER TO EXHIBIT P1 EXHIBIT P3OF THE ASSESSMENT ORDER DATED 29.03.2009 FOR THE YEAR 2014-2015 EXHIBIT P4OF THE DEMAND NOTICE DATED 29.03.2019 SENT TO THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT P5OF THE DEMAND NOTICE DATED 29.03.2019 SENT TO THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT P6OF THE APPEAL DATED 17.07.2019,FILED BY THE PETITIOER BEFORE THE 2ND RESPONDENT EXHIBIT P7OF THE PETITION DATED 17.07.2019 FOR CONDONATION OF DELAY,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P8OF THE PETITION DATED 17.07.2019 FOR URGENT HEARING,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P9OF THE PETITION DATED 17.07.2019 FOR STAY OF THE DISPUTED AMOUNT AS PER EXHIBIT P3,FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P10OF THE COVERING LETTER DATED 17.07.2019 SENT TO THE 2ND RESPONDENT BY THE PETITIONER

WP(C).No.20079 of 2019 -4- EXHIBIT P11OF THE REVENUE RECOVERY NOTICE DATED 01/07/2019 NOTICE ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT.

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.